The Application Of Activity-based Costing In ZR Cold Chain Logistics Company

In recent years,the third party cold chain logistics industry has developed rapidly.Under the intense competition pressure,the third party cold chain logistics enterprises have increased complex and diversified operations to meet diversified market demands.ZR company is a third-party cold-chain logistics company providing professional whole-process temperature control services for customers.The service categories include cold fresh meat,fresh fruits and vegetables,frozen aquatic products,etc.The variety of service products and different temperature requirements make the company's indirect cost ratio constantly increase.Therefore,in accordance with the traditional single factor allocation of indirect costs cost method can make the enterprise cost information distortion,this not only affect the validity of the cost decision,and lose cold-chain logistics service product pricing.First of all,ABC strengthens the accuracy of cost information through the indirect cost allocation standard combining financial variables and non-financial variables.Secondly,the object of ABC cost accounting is multi-level,and the operational cost and final cost can be known through accounting.Finally,under activity-based costing,managers can find the focal point of cost control and management according to effective cost information and job analysis,and provide effective basis for pricing.In this paper,for the purpose of practical application,based on cold chain logistics cost and other related theory,in the study of ZR cold-chain logistics company,on the basis of the operation characteristic and cost characteristics of practical preparation of ZR company cost accounting and management of the status quo analysis,analysis of ZR cold-chain logistics company exists high proportion of indirect costs in the process of operation,cannot provide relatively accurate cold-chain logistics cost of the service contract,do not know how to start,cold chain logistics cost control problem of the unreasonable service product pricing.To solve the existing problems,the project of applying ABC to ZR cold chain logistics company was designed,and the ABC accounting and control system was established.Finally,in accordance with the cost of homework cost method more effective information,operation analysis,cost of ZR company put forward the corresponding control measures,make the correct profit ability analysis and contract pricing decision.